1983 (2) TMI 262 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that distilled water sold in vials by a dealer in medicines falls under entry 37 of the Sales Tax Act as it is an integral component of medicines. The decision was based on the nature of distilled water and its use in medicines. The Court cited similar rulings from the Calcutta and Madras High Courts to support their decision. The tax revision case was dismissed, and no costs were awarded.